There are four levels that will be discussed:

  1. The highest level [of holiness] of those that dwell in Eretz Yisrael

  2. The remainder of those dwelling in the Land.

  3. The higher level of those that live outside the Land.

  4. The remainder of those that reside outside the Land.

People of the highest caliber…don't really die….

The first category, are those whom can never really be justly described as dying, except for at the hands of G‑d. Upon those, the term used for their passing is "Geviya" [or "expiration"]. They could be compared to a person lying in his bed imprisoned in his house without neither exiting nor entering. So too, even their flesh of the people of the highest caliber shall remain secure, as in the case of Rebbe Elazar Barebbi Shimon who remained perfectly intact for a very long time without burial (Bava Metzia 84b); this was also the case as well for Achai Bar Yoshia, who didn't experience decomposition, as well as a few people in each generation, who have incorporated in themselves the stature of the Patriarchs [and Matriarchs]. This was accomplished by their sanctifying themselves in those areas that are permitted, even on the level of thought. Those types of people don't really die.

Second to that level are those holy masters who pass away outside the Land, such as our father Jacob. That is why he commanded his sons to bury him immediately in Eretz Yisrael. For he knew that there would be no hindrance, for the External Forces had no protest to him. Similarly was the level of Rebbe. Upon his passing he held up his ten fingers [and proclaimed that he had derived no pleasure for all his material possessions]. A level akin to those was that of Moses, for whom G‑d himself took care of his burial. Again with Aaron and Miriam they all enjoyed a similarity of sorts, due to their holiness. They all were spared the decay in the earth of their physical bodies, for they had escaped the sin of Adam, totally purifying themselves from any remnant of it. They became transformed into a Chariot for the heavens. Thus their bodies exist, and they didn't die; rather they are called, "slumberers of the earth".

Those that died in Eretz Yisrael…have no accountability to the External Forces….

The third level, is that of the rest of those that died in Eretz Yisrael. They have no accountability to the External Forces, despite their partaking in the pleasures of the world. For their consumption was not provided for by them (by the External Forces), for Eretz Yisrael derives its nourishment and sustenance from the "hand" of G‑d. Therefore when they (the External Forces) come and accuse them of consuming from their sources, they will be able to answer that they didn't derive benefit from them. Nonetheless they will need to have their bodies decompose, for they did not remove themselves completely from the sin of Adam. Therefore they must be subjected to the punishment of "for you are earth". Upon death, their bodies decay, yet their souls are sanctified. That is the reason why they are impure and they transfer impurity through contact and transportation, which all stems from the first "shell" [kelipa] resulting from Adam.

This leaves room for a rectification for those that live abroad, to entirely avoid being ruled by the forces of impurity. For we have found many thousands of tzadikim that died abroad, yet they had a rectification, for they had absolved themselves from partaking in worldly pleasures their whole lives. For nourishment and physical pleasures [abroad] are controlled by the External Forces. [These tzadikim avoided this by] only deriving benefit from mitzvot, such as official meals in celebration of a wedding or circumcision or on Shabbat and Yom Tov. For in those circumstances, the forces of impurity have no grasp, for they are all protected by the Feminine force of the great depths, for all Shabbat food is derived only from holiness. So even if they are abroad, the forces of spiritual impurity have no control over them, for they will be able to say that they derived no benefit from them [the purely physical pleasures] even in a corporeal sense, only enough to support the body's function in enabling the soul to deal in Torah. This is as is stated, "A tzadik eats to satisfy his soul" (Proverbs 13:25), thus attaining a rectification despite their death outside of Eretz Yisrael.

If he were to die abroad, then his pure Neshama leaves him, leaving him with only that negative force….

The forth level applies to those who indulged in delicacies of the material world. Therefore, de-facto, they were under the influence of the evil influence. Even though they have to their credit Torah and good deeds, the spirit of evil affects them. Therefore, upon their deaths this spirit doesn't leave them right away and is only removed when their physical bodies return to earth. Being that this spirit resides in them at the time of their passing, even if the body was then brought to be buried in Eretz Yisrael it won't get rectified. But if a person were to live the vast majority of his life abroad, yet towards the end he came alive to Eretz Yisrael, he, upon arrival to Eretz Yisrael, is purged of this negative spirit.Yet if he were to die abroad, then his pure Neshama leaves him, leaving him with only that negative force. That force defiles his body.

That is the secret of the drop of poison that theAngel of Death uses on the body to cause death. That is why a corpse is considered the most powerful source of impurity. For, through the defilement and attachment of that evil spirit, the holy Neshama is forced to leave. Therefore, even if he is buried in Eretz Yisrael, he doesn't attain rectification, for his soul left his body whilst abroad. Upon those it is written, "And they shall come and defile My land" (Jeremiah 2:7).